Illinois Annual and Quarterly Reporting#

What's New for Tax Year 2011#

The following changes have been noted for reporting W2 wages to the Federal government:
  • (W2 Form) The ‘Advance Earned Income Credit Payment’ is eliminated for tax year beginning after December 31, 2010. Box 9, Advance EIC payments, has been deleted from the 2011 Form W2.
  • (W2 Form) Code DD is added to box 12 of the 2011 form W2 to report the cost of employer-sponsored health coverage. However, this reporting will not be mandatory for 2011.
  • (W2 Form) Code EE, Designated Roth contributions under a government section 457(b) plan, has been added to the list of codes in Box 12 of Form W2.
  • (W2 File) A new field, Kind of Employer, has been added to the RE Employer Record (position 174). This is a required field.
  • (W2 File) A new field, Cost of Employer-Sponsored Health Coverage, has been added to the RW Employee Record (positions 463-473) and the RT Total Record (positions 295-309).
  • (W2 File) A new field, Designated Roth Contributions Under a Governmental Section 457(b) Plan, has been added to the RO Employee Record (positions 111-121) and the RU Total Record (positions 145-159)

Set Up#

This document contains abbreviated set up requirement for the state of Illinois only, please refer to the general document (Tax Reporting - US General) for other setup procedure that may also be required.

IDGV - State Registration#

  • The IDGV Definition tab must be set up for ‘State Registration’ for State/Province: Illinois
  • The IDGV Variables tab must be set up for ‘State Registration’ for State/Province: Illinois
    • ‘W2 STATE MEDIA FILING’ - The State of Illinois accepts W2 wage report with federal and other state information, therefore, the Media Filing variable can be set to ‘01’, which will include state information in the Federal File. (However it must be set to ‘02’ if a W2 magnetic media file is required for the state of Illinois only)

IDGV - State SUI Registration#

  • The IDGV Definition tab must be set up with ‘State SUI Registration’ for State/Province: Illinois
  • The IDGV Variables tab must be set up with ‘State SUI Registration’ for State/Province: Illinois
    • ‘W2 STATE MEDIA FILING’- Must be ‘02’ to generate Quarterly UI wage magnetic media file for state of Illinois
  • For every quarter, the IDGV Variables tab amounts must be reviewed for all the QTR amounts to reflect the current reporting quarter’s correct amounts.
  • The IDGV QTR amounts are reported on ICESA code T Total record.
  • The IDGV Govt Rate Type ‘US SUI ER Rate’ may need to be set up if Code T ‘US Tax Rate’ is reported. Please read ICESA Code T record for detail.

IDLN – Location Plant Code#

  • If the Location Plant code needs to be reported on the ICESA code S record, the Location Plant code can be set up on the IDLNscreen User Defined field.
When RPYEU is run the first time, this UDF will be generated on IMUF for P2K_CM_LOCATIONS ‘LOCATION PLANT CODE’; this does not be set up manually.

State File Procedures#

  • The Illinois Department of Revenue accepts magnetic media filing of State W2 wage information using the EFW2 file format (required records are RA,RE,RW,RS,RT,RV and RF), and the Quarterly UI wages via magnetic media using the ICESA format.
  • When using the EFW2 file format to file for the state of Illinois, the IDGV must be set up as follows:
    • for State Registration of Illinois, the IDGV Variables:
      • ‘W2 STATE MEDIA FILING’ 01 – State requires media file in SSA format, which includes the ‘RW’,’RO’,’RU’ record types.

Annual W2 Wage Reporting – EFW2 File Format#

RPYEU must be run and the following selected to generate Illinois state file information:
Report List Filters, Select State:Illinois, USA
Parameters, Annual Form Code:(example: use standard form code‘HL$US-W2-2012’)
Parameters, Period Type:Year
Parameters, Period End Date:Year End Date (i.e. 31-Dec-2011)
Parameters, Media Format:Federal File Format

The Directory and Media File Name parameters must be populated or an output file will not be produced.

Media Format: Use ‘Federal File Format’ (in combination of the state selection of ‘Illinois’) to produce an EFW2 file for the state of Illinois that includes ‘RW’,’RO’,’RU’ records.

State Media Magnetic Media Reporting – EFW2 File Format#

Record Name: Header Record – Must be the First Record in the EFW2 File#

ColumnDescriptionSource
1-12Record IdentifierConstant "***HEADER***"
13-21Tax FormConstant "ILEFW2***"
22-512Blank

Record Name: Code RA - Transmitter Record (Same as the Federal Code RA) #

ColumnDescriptionSource
1-2Record IdentifierConstant "RA"
3-11Submitter’s Employer ID number (EIN)

Numeric only
Derived from IDFDV, Field Identifier: ‘SUB-ER-EIN’ (seq 1000)
12-28Personal Identification Number (PIN) and Software Vendor CodeDerived from IDFDV, Field Identifier:‘SUB-PIN-NUMBER’ (seq 1010)

Please note that this field consists of an 8-character PIN code in positions 12-19, a 4 character Software Vendor Code in positions 20-23, and 5 blanks in positions 24-28
29Resub IndicatorDerived from IDFDV, Field Identifier:‘SUB-RESUB-IND’ (seq 1020)
30-35Resub WFIDDerived from IDFDV, Field Identifier:‘SUB-RESUB-WFID’ (seq 1030)
36-37Software CodeDerived from IDFDV, Field Identifier:‘SUB-SOFTWARE’ (seq 1040)
38-94Company NameDerived from IDFDV, Field Identifier:‘SUB-COMP-NAME’ (seq 1050)
95-116Location AddressDerived from IDFDV, Field Identifier:‘SUB-COMP-LOCN’ (seq 1060)
117-138Delivery AddressDerived from IDFDV, Field Identifier:‘SUB-COMP-DELIV’ (seq 1070)
139-160Company CityDerived from IDFDV, Field Identifier:‘SUB-COMP-CITY’ (seq 1080)
161-162Company State AbbreviationDerived from IDFDV, Field Identifier:‘SUB-COMP-STATE’ (seq 1090)
163-167Company ZIP codeDerived from IDFDV, Field Identifier:‘SUB-COMP-ZIP’ (seq 1100)
168-171Company ZIP code extensionDerived from IDFDV, Field Identifier:‘SUB-COMP-ZIP-EXT’ (seq 1110)
172-176Blank
177-199Company Foreign State/ProvinceDerived from IDFDV, Field Identifier:‘SUB-COMP-F-STATE’ (seq 1120)
200-214Company Foreign Postal CodeDerived from IDFDV, Field Identifier:‘SUB-COMP-F-POST’ (seq 1130)
215-216Company Country CodeDerived from IDFDV, Field Identifier:‘SUB-COMP-COUNTRY’ (seq 1140)
217-273Submitter NameDerived from IDFDV, Field Identifier:‘SUB-SUBM-NAME’ (seq 1150)
274-295Submitter Location AddressDerived from IDFDV, Field Identifier:‘SUB-SUBM-LOCN’ (seq 1160)
296-317Submitter Delivery AddressDerived from IDFDV, Field Identifier:‘SUB-SUBM-DELIV’ (seq 1170)
318-339Submitter CityDerived from IDFDV, Field Identifier:‘SUB-SUBM-CITY’ (seq 1180)
340-341Submitter State AbbreviationDerived from IDFDV, Field Identifier:‘SUB-SUBM-STATE’ (seq 1190)
342-346Submitter ZIP codeDerived from IDFDV, Field Identifier:‘SUB-SUBM-ZIP’ (seq 1200)
347-350Submitter ZIP code extensionDerived from IDFDV, Field Identifier:‘SUB-SUBM-ZIP-EXT’ (seq 1210)
351-355Blank
356-378Submitter Foreign State/ProvinceDerived from IDFDV, Field Identifier:‘SUB-SUBM-F-STATE’ (seq 1220)
379-393Submitter Foreign Postal CodeDerived from IDFDV, Field Identifier:‘SUB-SUBM-F-POST’ (seq 1230)
394-395Submitter Country CodeDerived from IDFDV, Field Identifier:‘SUB-SUBM-COUNTRY’ (seq 1240)
396-422Contact NameDerived from IDFDV, Field Identifier:‘SUB-CONT-NAME’ (seq 1250)
423-437Contact Phone NumberDerived from IDFDV, Field Identifier:‘SUB-CONT-TEL’ (seq 1260)
438-442Contact Phone ExtensionDerived from IDFDV, Field Identifier:‘SUB-CONT-TEL-EXT’ (seq 1270)
443-445Blank
446-485Contact E-mailDerived from IDFDV, Field Identifier:‘SUB-CONT-EMAIL’ (seq 1280)
486-488Blank
489-498Contact FAXDerived from IDFDV, Field Identifier:‘SUB-CONT-FAX’ (seq 1290)
499-499Preferred Method of Problem Notification CodeDerived from IDFDV, Field Identifier:‘SUB-CONT-METH’ (seq 1300)
500-500Preparer CodeDerived from IDFDV, Field Identifier:‘SUB-PREPARER’ (seq 1310)
501-512Blank

Record Name: Code RE - Employer Record (Same as Federal Code RE)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RE"
3-6Tax year CCYYFrom user specified FROM-TO period converted to CCYY
7Agent Indicator CodeDerived from IDFDV, Field Identifier:‘W2-ER-AGENT-IND’ (seq 1500)
8-16Employer/Agent EINSystem derived the applicable Federal reporting EIN, from IDGV or IDGR
17-25Agent for EINDerived from IDFDV, Field Identifier:‘W2-ER-FOR-EIN’ (seq 1510)
26Terminating Business IndicatorDerived from IDFDV, Field Identifier:‘W2-ER-TERM-BUS’ (seq 1520)
27-30Establishment NumberDerived from IDFDV, Field Identifier:‘W2-ER-ESTAB’ (seq 1530)
31-39Other EINDerived from IDFDV, Field Identifier:‘W2-ER-OTHER-EIN’ (seq 1540)
40-96Employer NameDerived from IDFDV, Field Identifier:‘W2-ER-NAME’ (seq 2010)
97-118Employer Location AddressDerived from IDFDV, Field Identifier:‘W2-ER-LOCN-ADDR’ (seq 2020)
119-140Employer Delivery AddressDerived from IDFDV, Field Identifier:‘W2-ER-DELIV-ADDR’ (seq 2030)
141-162Employer CityDerived from IDFDV, Field Identifier:‘W2-ER-CITY’ (seq 2040)
163-164Employer State AbbreviationDerived from IDFDV, Field Identifier:‘W2-ER-STATE’ (seq 2050)
165-169Employer ZIP CodeDerived from IDFDV, Field Identifier:‘W2-ER-ZIP’ (seq 2060)
170-173Employer ZIP Code ExtensionDerived from IDFDV, Field Identifier:‘W2-ER-ZIP-EXT’ (seq 2070)
174-174Kind of EmployerDerived from IDFDV, Field Identifier:‘W2-KIND-OF-EMPLOYER’ (seq 2120)
175-178Blank
179-201Employer Foreign State/ProvinceDerived from IDFDV, Field Identifier:‘W2-ER-F-STATE’ (seq 2080)
202-216Employer Foreign Postal CodeDerived from IDFDV, Field Identifier:‘W2-ER-F-POSTAL’ (seq 2090)
217-218Employer Country CodeDerived from IDFDV, Field Identifier:‘W2-ER-COUNTRY’ (seq 2100)
219Employment CodeFrom IDGR ‘W2 Employment Type’ or IPRLU FICA and Medicare method

If IPRLU.FICA method = "Do not calculate" and MEDICARE method is NOT "Do Not Calculate" then the employee is classified as Employment Type ‘Q’ for W2 reporting, otherwise the W2 Type of employment is derived from IDGR screen.

A set of code RE, RW/RO/RS, RT/RU records will be generated for different type of employment
220Tax Jurisdiction CodeDerived from IDFDV, Field Identifier:‘W2-ER-TAX-JURIS’ (seq 2110)
221Third-Party Sick Pay IndicatorDerived from IDFDV, Field Identifier:‘SUB-3RD-PARTY-SICK’ (seq 1480)
222-512Blank

Record Name: Code RW - Employee Wage Record (Same as the Federal Code RW)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RW"
3-11Social Security NumberDerived from IDFDV, Field Identifier:‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes.
12-26Employee First NameDerived from IDFDV, Field Identifier:‘W2-EE-FIRST-NAME’ (seq 2510)
27-41Employee Middle Name or InitialDerived from IDFDV, Field Identifier:‘W2-EE-MIDDLE’ (seq 2520)
42-61Employee Last NameDerived from IDFDV, Field Identifier:‘W2-EE-LAST-NAME’ (seq 2530)
62-65Employee SuffixDerived from IDFDV, Field Identifier:‘W2-EE-SUFFIX’ (seq 2540)
66-87Employee Location AddressDerived from IDFDV, Field Identifier:‘W2-EE-LOCN-ADDR’ (seq 2600)
88-109Employee Delivery AddressDerived from IDFDV, Field Identifier:‘W2-EE-DELIV-ADDR’ (seq 2610)
110-131Employee CityDerived from IDFDV, Field Identifier:‘W2-EE-CITY’ (seq 2620)
132-133Employee State AbbreviationDerived from IDFDV, Field Identifier:‘W2-EE-STATE’ (seq 2630)
134-138Employee ZIP CodeDerived from IDFDV, Field Identifier:‘W2-EE-ZIP’ (seq 2640)
139-142Employee ZIP Code ExtensionDerived from IDFDV, Field Identifier:‘W2-EE-ZIP-EXT’ (seq 2650)
143-147Blank
148-170Employee Foreign State/ProvinceDerived from IDFDV, Field Identifier:‘W2-EE-F-STATE’ (seq 2660)
171-185Employee Foreign Postal CodeDerived from IDFDV, Field Identifier:‘W2-EE-F-POSTAL’ (seq 2670)
186-187Employee Country CodeDerived from IDFDV, Field Identifier:‘W2-EE-COUNTRY’ (seq 2680)
188-198Wages, Tips and other compensationDerived from IDFDV, Field Identifier:‘W2-FIT-WAGE’ (seq 3000)
199-209Federal Income Tax WithheldDerived from IDFDV, Field Identifier:‘W2-FIT-TAX’ (seq 3010)
210-220Social Security WagesDerived from IDFDV, Field Identifier:‘W2-SSN-WAGE’ (seq 3020)
221-231Social Security Tax WithheldDerived from IDFDV, Field Identifier:‘W2-SSN-TAX’ (seq 3030)
232-242Medicare Wages & TipsDerived from IDFDV, Field Identifier:‘W2-MEDI-WAGE’ (seq 3040)
243-253Medicare Tax WithheldDerived from IDFDV, Field Identifier:‘W2-MEDI-TAX’ (seq 3050)
254-264Social Security TipsDerived from IDFDV, Field Identifier:‘W2-SSN-TIP’ (seq 3060)
265-275Advanced Earned Income CreditDerived from IDFDV, Field Identifier:‘W2-EIC’ (seq 3080)
276-286Dependent Care BenefitsDerived from IDFDV, Field Identifier:‘W2-DEP-CARE’ (seq 3090)
287-297Deferred Compensation contribution to Section 401(k)Derived from IDFDV, Field Identifier:‘W2-CODE-D’ (seq 4030)
298-308Deferred Compensation contribution to Section 403(b)Derived from IDFDV, Field Identifier:‘W2-CODE-E’ (seq 4040)
309-319Deferred Compensation contribution to Section 408(k)(6)Derived from IDFDV, Field Identifier:‘W2-CODE-F’ (seq 4050)
320-330Deferred Compensation contribution to Section 457(b)Derived from IDFDV, Field Identifier:‘W2-CODE-G’ (seq 4060)
331-341Deferred Compensation contribution to Section 501(c)(18)(D)Derived from IDFDV, Field Identifier:‘W2-CODE-H’ (seq 4070)
342-352Military Employee’s Basic Quarters and Combat PayDerived from IDFDV, Field Identifier:‘W2-CODE-Q’ (seq 4140)
353-363Non-qualified Plan section 457Derived from IDFDV, Field Identifier:‘W2-NQUAL-457’ (seq 3102)
364-374Employer Contribution to a Health Savings AccountDerived from IDFDV, Field Identifier:‘W2-CODE-W’ (seq 4190)
375-385Non-qualified Plan Not section 457Derived from IDFDV, Field Identifier:‘W2-NQUAL-N457’ (seq 3104)
386-407Blank
408-418Employer cost of premiums for Group Term Life insurance over $50000Derived from IDFDV, Field Identifier:‘W2-CODE-C’ (seq 4020)
419-429Income from Non-statutory Stock OptionsDerived from IDFDV, Field Identifier:‘W2-CODE-V’ (seq 4180)
430-462Blank
463-473Cost of Employer-Sponsored Health CoverageDerived from IDFDV, Field Identifier:‘W2-CODE-DD’ (seq 4250)
474-485Blank
486Statutory Employee IndicatorDerived from IDFDV, Field Identifier:‘W2-STAT-EE’ (seq 6000)

If the amount is non-zero, then ‘1’ is entered, otherwise ‘0’ is entered
487Blank
488Retirement Plan IndicatorDerived from IDFDV, Field Identifier:‘W2-RETIRE-PLAN’ (seq 6020)

If the amount is non-zero, then ‘1’ is entered, otherwise ‘0’ is entered
489Third-Party Sick Pay IndicatorDerived from IDFDV, Field Identifier:‘W2-3PARTY-SICK’ (seq 6060)

If the amount is non zero, then ‘1’ is entered, otherwise ‘0’ is entered
490-512Blank

Record Name: Code RO - Employee Wage Record (Optional, Same as the Federal Code RO)#

ColumnDescriptionSource
1-2Record IdentifierConstant ‘RO’
3-11Blank
Location 12 to 264
Do not apply to Puerto Rico, Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees.
12-22Allocated TipsDerived from IDFDV, Field Identifier:‘W2-ALLOC-TIP’ (seq 3070)
23-33Uncollected Employee Tax on Tips

Combined the uncollected social security tax and the uncollected medicare tax
Derived from IDFDV, Field Identifier:‘W2-CODE-A’ + Field Identifier: ‘W2-CODE-B’ (seq 4010)
34-44Medical Savings AccountDerived from IDFDV, Field Identifier:‘W2-CODE-R’ (seq 4150)
45-55Simple Retirement AccountDerived from IDFDV, Field Identifier:‘W2-CODE-S’ (seq 4160)
56-66Qualified Adoption ExpensesDerived from IDFDV, Field Identifier:‘W2-CODE-T’ (seq 4170)
67-77Uncollected SSA tax on Group Ins > 50000Derived from IDFDV, Field Identifier:‘W2-CODE-M’ (seq 4110)
78-88Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV, Field Identifier:‘W2-CODE-N’ (seq 4120)
89-110Blank
111-121Designated Roth Contribution under section 457(b)Derived from IDFDV, Field Identifier:‘W2-CODE-EE’ (seq 4260)
122-264Blank
Location 265 to 362
For Puerto Rico employees only
ColumnDescriptionSource
265Blank
266-274Spouse’s SSN

Blank
275-285Wages subject to Puerto Rico tax

Stored as zeroes
286-296Commissions subject to Puerto Rico tax

Stored as zeroes
297-307Allowances subject to Puerto Rico tax

Stored as zeroes
308-318Tips subject to Puerto Rico tax

Stored as zeroes
319-329Total Wages, commissions, tips, and allowances subject to Puerto Rico tax

Stored as zeroes
330-340Puerto Rico Tax Withheld

Stored as zeroes
341-351Retirement Fund Subject to Puerto Rico Tax

Stored as zeroes
352-362Blank
Location 363 to 384
For Virgin Islands, American Samoa, Guam, or Northern Mariana Islands employees
ColumnDescriptionSource
363-373Total wages, tips and other compensation subject to Virgin Islands income tax

Stored as zeroes
374-384Virgin Islands, etc. Income Tax Withheld

Stored as zeroes
385-512Blank

Record Name: Code RS - State Wage Record (Same as Federal Code RS)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RS"
3-4State code, appropriate FIPS postal numeric codeDerived from the State being reported, from IDFDV sequence 7000

e.g. Illinois is code "17"
5-9Taxing Entity CodeIf County, City or School district tax is reported, this field is derived from IDGV 'W2 TAXING ENTITY' field for the County, City or School district tax being reported
10-18Social Security NumberDerived from IDFDV, Field Identifier:‘W2-EE-SSN’ (seq 2500)

If an invalid SSN is encountered, this field is entered with zeroes.
19-33Employee First NameDerived from IDFDV, Field Identifier:‘W2-EE-FIRST-NAME’ (seq 2510)
34-48Employee Middle Name or InitialDerived from IDFDV, Field Identifier:‘W2-EE-MIDDLE’ (seq 2520)
49-68Employee Last NameDerived from IDFDV, Field Identifier:‘W2-EE-LAST-NAME’ (seq 2530)
69-72Employee SuffixDerived from IDFDV, Field Identifier:‘W2-EE-SUFFIX’ (seq 2540)
73-94Employee Location AddressDerived from IDFDV, Field Identifier:‘W2-EE-LOCN-ADDR’ (seq 2600)
95-116Employee Delivery AddressDerived from IDFDV, Field Identifier:‘W2-EE-DELIV-ADDR’ (seq 2610)
117-138Employee CityDerived from IDFDV, Field Identifier:‘W2-EE-CITY’ (seq 2620)
139-140Employee State AbbreviationDerived from IDFDV, Field Identifier:‘W2-EE-STATE’ (seq 2630)
141-145Employee ZIP CodeDerived from IDFDV, Field Identifier:‘W2-EE-ZIP’ (seq 2640)
146-149Employee ZIP Code ExtensionDerived from IDFDV, Field Identifier:‘W2-EE-ZIP-EXT’ (seq 2650)
150-154Blank
155-177Employee Foreign State/ProvinceDerived from IDFDV, Field Identifier:‘W2-EE-F-STATE’ (seq 2660)
178-192Employee Foreign Postal CodeDerived from IDFDV, Field Identifier:‘W2-EE-F-POSTAL’ (seq 2670)
193-194Employee Country CodeDerived from IDFDV, Field Identifier:‘W2-EE-COUNTRY’ (seq 2680)
Location 195 to 267
Apply to Quarterly Unemployment Reporting

If the user-specified ‘Period Type’ = ‘Quarter’, then Location 195 to 267 will be filled.

Please read document US_ANNUAL_QTRLY_REPORTING_GEN for detail for quarterly reporting.
ColumnDescriptionSource
195-196Optional code

State Specific Data

If not used, enter blanks
197-202Reporting Period MMCCYYFrom user-specified Period End Date converted to MMCCYY for the quarter

e.g. Period End Date = ‘31-Dec-2003’, then reporting period is ‘122003’
203-213State Quarterly Unemployment Insurance Total WagesDerived from IDFDV, Field Identifier:‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’

Note that the IDFDV Identifier ‘W2-SUI-WAGE-ER’ is not used to report this field because the value of Identifier ‘W2-SUI-WAGE-ER’ may already been capped by Vertex during the US Tax calculation in UPCALC and therefore for employees who exceed the maximum wage base, this Identifier will contain no SUI Insurance wages. For this reason, RPYEU is using the State Taxable wages from Identifier ‘W2-ST-WAGE-HOME’ and ‘W2-ST-WAGE-WORK’ that are related to the employee Home GEO and Work GEO code to report SUI Total Wages
214-224State Quarterly Unemployment Insurance Taxable WagesDerived from State Quarterly Unemployment Insurance Total Wages and the SUI Maximum wage base as defined by the State government

Please read document US_ANNUAL_QTRLY_REPORTING_GEN for detail for quarterly reporting
225-226Number of Weeks WorkedFrom system derived number of Weeks Worked for the Reporting State

The system reads all Pay Headers with pay category = ‘Regular Pay’ that are not reversed with Pay Issue Date falls within the user specified Quarter begin and end date

If the Pay Header’s Work State or Home State is the same as the reporting State, then the Pay Header Tax Weeks is accumulated
227-234Date First Employed MMDDCCYYFrom system derived latest Employment Hired Date
235-242Date of Separation MMDDCCYYFrom system derived latest Employment Termination Date that is greater than the Employment Hired Date
243-247Blank
248-267State Employer Account NumberDerived from IDFDV, Field Identifier:‘W2-STATE-REGIST’ for the reporting State

When RPYEU is run, if the Media Format = ‘State SUI File Format’, then this field contains the SUI Registration Number from IDGV screen for the SUI Registration of the State
268-273Blank
Location 274 to 337
Apply to Income Tax Reporting

If the user-specified ‘Period Type’ = ‘Quarter’ or ‘Year’, then Location 274 to 337 will be filled.
ColumnDescriptionSource
274-275State code, appropriate FIPS postal numeric codeDerived from the State being reported

e.g. Illinois is code "17"
276-286State Taxable WagesDerived from IDFDV, Field Identifier:‘W2-ST-WAGE-HOME’(7020) and ‘W2-ST-WAGE-WORK’ (7030)
287-297State Income Tax WithheldDerived from IDFDV, Field Identifier: ‘W2-ST-TAX-HOME’ (7040) and ‘W2-ST-TAX-WORK’ (7050)
298-307Other State Data, to be defined by each state
308Tax Type Code

This field is used to report County, City or School district tax

If the County, City or School district requires to report taxes along with the State Tax information, then the following values are used for this field:
C – City Income Tax
D – County Income Tax
E – School District Income Tax
F – Other Income Tax

IDGV screen must be set up for the Local or School Registration by County/City or School district for the following fields on the IDGV Variables tab:
'W2 STATE MEDIA FILING'
'W2 TAX TYPE CODE'
'W2 TAXING ENTITY'

'W2 STATE MEDIA FILING' indicates whether the County/City or School should report taxes with the State or not
'W2 TAX TYPE CODE' must contain the valid Tax Type Code as defined above
'W2 TAXING ENTITY' contains the Taxing Entity code supplied by the County/City or School government booklet

If County, City or School district tax is reported, this field is derived from IDGV 'W2 TAX TYPE CODE' field
309-319Local Taxable WagesIf School Tax is reported, this field is derived from Identifier ‘W2-SCHL-WAGE’ (seq 6500)

If County Tax is reported, this field is derived from Identifier: 'W2-CN-WAGE-HOME’ and ‘W2-CN-WAGE-WORK’

If City Tax is reported, this field is derived from:‘W2-CI-WAGE-HOME’ and ‘W2-CI-WAGE-WORK’
320-330Local Income Tax WithheldIf School Tax is reported, this field is derived from Identifier ‘W2-SCHL-TAX’ (seq 6510)

If County Tax is reported, this field is derived from Identifier: ‘W2-CN-TAX-HOME’ and ‘W2-CN-TAX-WORK’

If City Tax is reported, this field is derived from:‘W2-CI-TAX-HOME’ and ‘W2-CI-TAX-WORK’
331-337State Control Number (optional)

Blank
338-412Supplemental Data 1

State Specific Data

If not used, enter blanks
413-487Supplemental Data 2

State Specific Data

If not used, enter blanks
488-512Blank
Multiple Code RS records
Multiple code RS records are generated for an employee if there are applicable county, city or school district tax information to be reported for a State. In this case, the State wages and tax will be zero for the subsequent code RS records.

Record Name: Code RT - Total Record (Same as Federal Code RT)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RT"
3-9Number of RW Records

Total number of code "RW" records reported since last code "RE" record
10-24Wages, Tips and Other CompensationDerived from IDFDV, Field Identifier:‘W2-FIT-WAGE’, total of all code "RW" records since last "RE" record
25-39Federal Income Tax WithheldDerived from IDFDV, Field Identifier:‘W2-FIT-TAX’, total of all code "RW" records since last "RE" record
40-54Social Security WagesDerived from IDFDV, Field Identifier:‘W2-SSN-WAGE’, total of all code "RW" records since last "RE" record
55-69Social Security Tax WithheldDerived from IDFDV, Field Identifier:‘W2-SSN-TAX’, total of all code "RW" records since last "RE" record
70-84Medicare Wages and TipsDerived from IDFDV, Field Identifier:‘W2-MEDI-WAGE’, total of all code "RW" records since last "RE" record
85-99Medicare Tax WithheldDerived from IDFDV, Field Identifier:‘W2-MEDI-TAX’, total of all code "RW" records since last "RE" record
100-114Social Security TipsDerived from IDFDV, Field Identifier:‘W2-SSN-TIP’, total of all code "RW" records since last "RE" record
115-129Advanced Earned Income CreditDerived from IDFDV, Field Identifier:‘W2-EIC’, total of all code "RW" records since last "RE" record
130-144Dependent Care BenefitsDerived from IDFDV, Field Identifier:‘W2-DEP-CARE’, total of all code "RW" records since last "RE" record
145-159Deferred Compensation Contributions to Section 401(k)Derived from IDFDV, Field Identifier:‘W2-CODE-D’, total of all code "RW" records since last "RE" record
160-174Deferred Compensation Contributions to Section 403(b)Derived from IDFDV, Field Identifier:‘W2-CODE-E’, total of all code "RW" records since last "RE" record
175-189Deferred Compensation Contributions to Section 408(k)(6)Derived from IDFDV, Field Identifier:‘W2-CODE-F’, total of all code "RW" records since last "RE" record
190-204Deferred Compensation Contributions to Section 457(b)Derived from IDFDV, Field Identifier:‘W2-CODE-G’, total of all code "RW" records since last "RE" record
205-219Deferred Compensation Contributions to Section 501(c)(18)(D)Derived from IDFDV, Field Identifier:‘W2-CODE-H’, total of all code "RW" records since last "RE" record
220-234Military Employee’s Basic Quarters and Combat PayDerived from IDFDV, Field Identifier:‘W2-CODE-Q’, total of all code ‘RW’ records since last ‘RE’ record
235-249Non-Qualified Plan Section 457Derived from IDFDV, Field Identifier:‘W2-NQUAL-457’, total of all code "RW" records since last "RE" record
250-264Employer Contribution to a Health Savings AccountDerived from IDFDV, Field Identifier:‘W2-CODE-W’, total of all code ‘RW’ records since last ‘RE’ record
265-279Non-Qualified Plan Not Section 457Derived from IDFDV, Field Identifier:‘W2-NQUAL-N457’, total of all code "RW" records since last "RE" record
280-294Blank
295-309Cost of Employer-Sponsored Health CoverageDerived from IDFDV, Field Identifier:‘W2-CODE-DD’, total of all code "RW" records since last "RE" record
310-324Employer Cost of Premiums for Group Term Life Insurance over $50000Derived from IDFDV, Field Identifier:‘W2-CODE-C’, total of all code "RW" records since last "RE" record
325-339Income Tax Withheld by Third-Party PayerDerived from IDFDV, Field Identifier:‘SUB-3RD-PARTY-TAX’, total of all code "RW" records since last "RE" record
340-354Income from Non-statutory Stock optionsDerived from IDFDV, Field Identifier:‘W2-CODE-V’, total of all code "RW" records since last "RE" record
355-512Blank

Record Name: Code RU - Total Record (Optional, Same as Federal Code RU)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RU"
3-9Number of RO Records

Total number of code "RO" records reported since last code "RE" record
10-24Allocated TipsDerived from IDFDV, Field Identifier:‘W2-ALLOC-TIP’, total of all code "RO" records since last "RE" record
25-39Uncollected Employee Tax on TipsDerived from IDFDV, Field Identifiers:‘W2-CODE-A’ and ‘W2-CODE-B’, total of all code "RO" records since last "RE" record
40-54Medical Savings AccountDerived from IDFDV, Field Identifier:‘W2-CODE-R’, total of all code "RO" records since last "RE" record
55-69Simple Retirement AccountDerived from IDFDV, Field Identifier:‘W2-CODE-S’, total of all code "RO" records since last "RE" record
70-84Qualified Adoption ExpensesDerived from IDFDV, Field Identifier:‘W2-CODE-T’, total of all code "RO" records since last "RE" record
85-99Uncollected SSA tax on Group Ins > 50000Derived from IDFDV, Field Identifier:‘W2-CODE-M’, total of all code "RO" records since last "RE" record
100-114Uncollected Medicare tax on Group Ins > 50000Derived from IDFDV, Field Identifier:‘W2-CODE-N’, total of all code "RO" records since last "RE" record
115-144Blank
145-159Designated Roth Contribution under section 457(b)Derived from IDFDV, Field Identifier:‘W2-CODE-EE’, total of all code "RO" records since last "RE" record
160-354Blank
355-369Wages subject to Puerto Rico tax

Stored as zeroes
370-384Commissions subject to Puerto Rico Tax

Stored as zeroes
385-399Allowances subject to Puerto Rico Tax

Stored as zeroes
400-414Tips subject to Puerto Rico Tax

Stored as zeroes
415-429Total Wages, commissions, tips, and allowances subject to Puerto Rico Tax

Stored as zeroes
430-444Puerto Rico Tax Withheld

Stored as zeroes
445-459Retirement Fund subject to Puerto Rico tax

Stored as zeroes
460-474Total wages, tips and other compensation subject to Virgin Islands, … income tax

Stored as zeroes
475-489Virgin Islands, or Guam, or American Samoa, or Northern Mariana Islands Income Tax Withheld

Stored as zeroes
490-512Blank

Record Name: Code RV – State Total Record#

ColumnDescriptionSource
1-2Record IdentifierConstant "RV"
3-9Number of RS Records

Total of Employee Records (RS) reported since the last Employer Record (RE)

Right justify and zero fill
10-24Total State Taxable Wages (all states)

Total of Employee Records (RS) reported since the last Employer Record (RE)

Right justify and zero fill

Dollars and cents
25-39Total State Income Tax Withheld (all states)

Total of Employee Records (RS) reported since the last Employer Record (RE)

Right justify and zero fill

Dollars and cents
40-512Blank

Record Name: Code RF - Final Record (same as federal code RF)#

ColumnDescriptionSource
1-2Record IdentifierConstant "RF"
3-7Blank
8-16Number of RW Records

Total number of code "RW" records on file
17-512Blank

Quarterly UI Wage Reporting – ICESA format#

RPYEU must be run and the following selected to generate Illinois state file information:
  • The state of Illinois must be selected in the ‘Report List Filters’.
  • Annual Form Code – Use the standard supplied form code HL$US-W2-2012. The Variables need to be entered in this form code for specific use in the installation.
  • The ‘Quarterly Form Code’ must be entered in order to produce the UI wage file in ICESA format.
  • Use the supplied form code ‘HL$US-QTR-2012’. The Variables need to be entered in this form code for specific use in the installation.
  • Period Type:Quarter
  • Period End Date:Enter the quarter end date, i.e. 30-Jun-2011
  • Media File Type:State SUI File Format

  • If the Directory Name/Media File Name is not supplied, an output file will not be produced.

Quarterly UI Wage Magnetic Media Reporting - ICESA Format#

Note: Columns coded with IL indicates it is a Illinois specific requirement which is not the standard record format.

Record Name: Code A – Transmitter Record#

Numeric fields are zero filled and right justified. Alphanumeric fields are filled with spaces.

ColumnDescriptionSource
1-1Record IdentifierConstant ‘A’
2-5Payment Year

The year for which this report is being prepared
From user-specified FROM-TO period converted to YYYY
6-14Transmitter’s Federal EIN

Enter only numeric characters; omit hyphens, prefixes and suffixes
Derived from IDFDV screen, Field Identifier: ‘TRAN EIN’
15-18Taxing Entity CodeConstant ‘UTAX’
19-23Blank
24-73Transmitter Name

The transmitter name of the organization submitting the file
Derived from IDFDV, Field Identifier:‘TRAN NAME’
74-113Transmitter Street Address

The street address of the organization submitting the file
Derived from IDFDV, Field Identifier:‘TRAN ADDRESS’
114-138Transmitter City

The city of the organization submitting the file
Derived from IDFDV, Field Identifier:‘TRAN CITY’
139-140Transmitter State

The standard two character FIPS postal abbreviation
Derived from IDFDV, Field Identifier:‘TRAN STATE’
141-153Blank
154-158Transmitter ZIP Code

A valid ZIP code
Derived from IDFDV, Field Identifier:‘TRAN ZIP CODE’
159-163Transmitter ZIP Code extension

Use this field as necessary for the four digit extension of ZIP code. Include hypen in position 159
Derived from IDFDV, Field Identifier:‘TRAN ZIP EXTN’ (include ‘-‘ in position 159)
164-193Transmitter Contact

Title of individual from transmitter organization responsible for the accuracy of the wage report
Derived from IDFDV, Field Identifier:‘TRAN CONTACT’
194-203Transmitter Contact Telephone Number

The transmitter contact's telephone number
Derived from IDFDV, Field Identifier:‘TRAN CONTACT PHONE’
204-207Telephone Extension/Box

The Transmitter telephone extension or message box
Derived from IDFDV, Field Identifier:‘TRAN CONTACT EXTN’
208-213Media Transmitter/Authorization Number

Identifier assigned to the entity transmitting the media
Derived from IDFDV, Field Identifier:‘TRAN MEDIA NUMBER’
214-242 ILNot Used

Enter blanks
243-250Media Creation Date.

Enter date in MMDDYYYY format
Derived from the System Date
251-276Blank

Record Name: Code B - Authorization Record#

ColumnDescriptionSource
1-1Record IdentifierConstant ‘B’
2-5Payment Year

The year for which this report is being prepared
6-14Transmitter’s Federal EIN.

Enter only numeric characters
Derived from IDFDV, Field Identifier:BASIC EIN
15-22Computer

The manufacturer’s name
Derived from IDFDV, Field Identifier: ‘BASIC COMPUTER’
23-24Internal Label

‘SL’, ‘NS’, ‘NL’, ‘AL’, or blank for diskette
Derived from IDFDV, Field Identifier:‘BASIC INTERNAL LABEL’ (first 2 characters)
25-25Blank
26-27Density

‘16’, ‘62’, ‘38’, or blank for diskette
28-30Recording Code (Character Set)

“EBC’, or ‘ASC’. Always ‘ASC’ for diskette
31-32Number of Tracks

‘09’, or ‘18’, or blanks for diskette
33-34Blocking Factor

The blocking factor of the file, not to exceed 85

Enter blanks for diskette
35-38Taxing Entity CodeConstant ‘UTAX’
39-146Blank
147-190Organization Name

The name of the organization to which the media should be returned
Derived from IDFDV, Field Identifier:‘BASIC NAME’
191-225Street Address

The street address of the organization to which the media should be returned
Derived from IDFDV, Field Identifier:‘BASIC ADDRESS’
226-245City

The city of the organization to which the media should be returned
Derived from IDFDV, Field Identifier:‘BASIC CITY’
246-247State

The standard two character FIPS postal abbreviation
Derived from IDFDV, Field Identifier:‘BASIC STATE’
248-252Blank
253-257ZIP Code

A valid ZIP code
Derived from IDFDV, Field Identifier:‘BASIC ZIP CODE’
258-262ZIP Code extension

Four digit extension of ZIP code, including the hypen in position 258
Derived from IDFDV, Field Identifier:‘BASIC ZIP EXTN’
263-264 ILFiling Type

‘MC’ for Magnetic Cartridge
‘D3’ for 3.5 inch Diskette
‘ED’ for Modem
Derived from IDFDV, Field Identifier:‘BASIC INTERNAL LABEL’ (3rd and 4th characters)
265-276 ILBlank

Record Name: Code E - Employer Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘E’.
2-5Payment Year

The year for which the report is being prepared
6-14Federal EIN

Enter only numeric characters
Derived from the IDGV State SUI Registration
15-23Blank
24-73Employer Name

The first 50 positions of the employer’s name exactly as registered with the state UI agency
Derived from the Entity
74-113Employer Street AddressDerived from the Entity Location
114-138Employer City

The city of employer’s mailing address
Derived from the Entity Location
139-140Employer State

The standard two character FIPS postal abbreviation of the employer’s address
Derived from the Entity Location
141-148Blank
149-153ZIP code extension

Four digit extension of ZIP code, including the hyphen in position 149
Derived from the Entity Location
154-158ZIP code

Valid ZIP code
Derived from the Entity Location.
159-159Blank
160-160Type of Employment

‘A’, “H’, ‘M’, ‘Q’, ‘R’, or ‘X’
Derived from IDFDV, Field Identifier:‘TYPE OF EMPLOYMENT’

Not used by IDES
161-162Blocking Factor

The blocking factor of the file, not to exceed 85

Enter blanks for diskette
163-166Establishment Number or Coverage Group/PRU

Enter either the establishment number of the coverage group/PRU, or blank

Field Identifier ESTABLISHMENT NUMBER’

Not used by IDES
167-170Taxing Entity CodeConstant ‘UTAX’
171-172State Identifier Code

The state FIPS postal numeric code for the state to which wages are being reported

FIPS numeric code for Illinois is ‘17’
173-187State Unemployment Insurance Account NumberDerived from the IDGV State SUI Registration
188-189Reporting Period

‘03’, ‘06’, ‘09’, or ‘12’
190-190No Workers/No Wages

Enter ‘0’ to indicate that the ‘E’ record will not be followed by the ‘S’ record, enter ‘1’ to indicate otherwise

Since Code S records will be generated, this field is default to ‘1’
191-191Tax Type Code

- ‘R’ for Reimbursable Employer
‘T’ for Taxable Employers

This field is defaulted to ‘T’
192-208 ILNot Used

Enter blanks
209-255Blank
256-256Foreign Indicator

If data in positions 74-158 is for a foreign address, enter the letter ‘X’, otherwise else leave it blank

Not used by IDES
Derived from IDFDV, Field Identifier:‘FOREIGN ADDR INDICATOR’
257-257Blank
258-266Other EIN

Enter Blanks if no other EIN was used

Not used by IDES
Derived from IDFDV, Field Identifier:‘OTHER EIN’
267-267Report Type

Not used, fill with blanks
268-269Report Number

Not used, fill with blanks
270-276Blank

Record Name: Code S – Employee Wage Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘S’
2-10Social Security Number

Employee’s social security number; if not known, enter ‘I’ in position 2 and blanks in position 3-10
11-30Employee Last Name
31-42Employee First Name
43-43Employee Middle Initial

Leave blank if no middle initial
44-45State Code

The state FIPS postal numeric code for the state to which wages are being reported

Illinois Code is ‘17’
46-49Blank
50-63State QTR Total Gross Wages

Not used by IDES
64-77State QTR Unemployment Insurance Total Wages

Quarterly wages subject to unemployment taxes
78-91State QTR Unemployment Insurance Excess Wages

Not used by IDES
92-105State QTR Unemployment Insurance Taxable Wages

Not used by IDES
106-120Quarterly State Disability Insurance Taxable Wages

Not used by IDES
121-129Quarterly Tip Wages

Not used by IDES
130-131Number of Weeks Worked

Not used by IDES
132-134Number of Hours Worked

Not used by IDES
135-142Blank
143-146Taxing Entity CodeConstant ‘UTAX’.
147-15State Unemployment Insurance Account NumberSUI Registration Number from IDGV
154-161Blank
162-164Unit/Division Location/Plant Code

Enter the plant Code if applicable
From the employee’s prime assignment IEAS location code. Then in IDLN the applicable plant code for this location can be specified on the UDF ‘LOCATION PLANT CODE’ to be reported.

If the IDLN UDF ‘LOCATION PLANT CODE’ is not specified, then this field is filled with zeroes
165-176Blank
177-211 ILNot Required
212-212Month 1 Employment

1 if an employee worked or received pay for the pay period including the 12th day of the first month, otherwise 0

This field is not used by IDES

However, the Total T record requires reporting the Total Number of employees covered by UI who worked or received pay for the pay period including the 12th day of the first month, this field is reported for auditing purpose
213-213Month 2 Employment

1 if an employee worked or received pay for the pay period including the 12th day of the second month, otherwise 0

Same logic as Month 1 Employment
214-214Month 3 Employment

1 if an employee worked or received pay for the pay period including the 12th day of the third month, otherwise 0

Same logic as Month 1 Employment
215-220Reporting Quarter and Year

The last month and year for the calendar period for which this report applies (i.e. 062006 for Apr-June 2006)
221-232 ILNot Required
233-276 ILBlank

Record Name: Code T - Total Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘T’
2-8Total Number of Employees

The total number of ‘S’ records since the last ‘E’ record
9-12Taxing Entity CodeConstant ‘UTAX’
13-26State QTR Total Gross Wages for employer

Not used by IDES
27-40State QTR Unemployment Insurance Total Wages for Employer

QTR wages subject to state unemployment taxes. Total of this field on all ‘S’ records since the last ‘E’ record.
41-54State QTR Unemployment Insurance Excess Wages for employer

QTR wages in excess of the state UI taxable wage base

Total of all ‘S’ records since the last ‘E’ record.
55-68State QTR Unemployment Insurance Taxable Wages for employer

QTR UI total wages less state QTR UI excess wages

Total of all ‘S’ records since the last ‘E’ record.
69-81Quarterly tip wages for employer

Not used by IDES
82-87UI tax rate this quarter

The employer UI rate for this reporting period. One decimal point followed by 5 digits e.g. 3.1%=’.03100’
From IDGV ‘US SUI Registration’ with Govt Rate Type ‘US SUI ER Rate’
88-100State QTR UI taxes due

QTR state UI taxable wages times UI tax rate
From IDGV ‘US SUI Registration’ Variables tab ‘QTR TAXES DUE’
101-111Previous Quarter(s) underpaymentFrom IDGV ‘US SUI Registration’ Variables tab ‘QTR PREV UNDERPAYMENT’
112-122InterestFrom IDGV ‘US SUI Registration’ Variables tab ‘QTR INTEREST’
123-133PenaltyFrom IDGV ‘US SUI Registration’ Variables tab ‘QTR PENALTY’
134-144Credit/Overpayment

Previous overpayment being applied to balance
From IDGV ‘US SUI Registration’ Variables tab ‘QTR CR OVERPAYMENT’
145-174 ILNot Required
175-185Total Payment DueFrom IDGV ‘US SUI Registration’ Variables tab ‘QTR PAYMENT DUE’
186-226 ILNot Required
227-233Month-1 Employment for Employer

Total number of employee covered by UI worked or receive pay for the pay period including the 12th day of the first reporting month

Total of all ‘S’ records after the last ‘E’ record
234-240Month-2 Employment

Total number of employee covered by UI worked or receive pay for the pay period including the 12th day of the second reporting month

Total of all ‘S’ records after the last ‘E’ record
241-247Month-3 Employment

Total number of employee covered by UI worked or receive pay for the pay period including the 12th day of the third reporting month

Total for all ‘S’ records after the last ‘E’ record
248-250Country Code

Not used by IDES
251-256Reporting Quarter and Year

e.g 1st quarter of 2007 = ‘032007’
257-257Blank
258-267Document Control Number

Document Control Number from the Quarterly Filing Notice
From IDGV ‘US SUI Registration’ Variables tab ‘QTR REFERENCE NUMBER’

If ‘QTR REFERENCE NUMBER’ is not specified, this field defaults to 1
268-274 ILState Unemployment Insurance Account NumberSUI Registration Number from IDGV
275-276 ILBlank

Record Name: Code F - Final Record #

ColumnDescriptionSource
1-1Record IdentifierConstant ‘F’
2-11Total Number of Employees in File
12-21Total Number of Employers in File
22-25Taxing Entity CodeConstant ‘UTAX’
26-40Quarterly Total Gross Wages in File

Not used by IDES
41-55Quarterly State Unemployment Insurance Total Wages in File

QTR wages subject to state UI tax

Total of this field for all ‘S’ records in the file
56-70Quarterly State Unemployment Insurance Excess Wages in File

QTR wages in excess of the state UI taxable wage base

Total of this field for all ‘S’ records in the file
71-85Quarterly State Unemployment Insurance Taxable Wages in File

State UI gross/total wage less quarterly state UI excess wages

Total of this field for all ‘S’ records in the file
86-100Quarterly State Disability Insurance Taxable Wages in File.

Not used by IDES
101-124 ILNot Required
124-276Blank


Notes#

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